§ 323.500 Definitions for ORS 323.500 to 323.645
§ 323.505 Tax imposed on distribution; rate
§ 323.510 Dates for payment of tax; returns; extension; interest
§ 323.515 Exemption for tobacco products not subject to taxation by state
§ 323.520 Application for distributor license
§ 323.525 Security; amount
§ 323.530 Issuance of license; display; appeal of license denial
§ 323.535 Cancellation, suspension or revocation of license; appeal
§ 323.538 Wholesale sales invoices; requirements; presumptions; penalty
§ 323.540 Records; contents; retention; examination
§ 323.555 Warehouse records; inspection; contents; preservation
§ 323.560 Credit of tax for tobacco products shipped out of state or returned to manufacturer
§ 323.565 Exemption for sales to common carriers engaged in interstate or foreign passenger service; tax on carriers or persons authorized to sell tobacco products on the facilities of carriers
§ 323.570 Transport of untaxed products; permit; bills of lading
§ 323.575 Administration and enforcement; rules and procedures
§ 323.585 Penalty and interest for failure to pay tax or timely file return
§ 323.595 Application of other statutes
§ 323.597 Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
§ 323.598 Disclosure of license information
§ 323.600 Department determination of amount of tax; deficiency determinations; liens
§ 323.605 Immediate determination and collection of tax
§ 323.607 Time limit for issuing notice of deficiency for substantial reported understatement of gross purchases net of discounts
§ 323.610 Collection of unpaid tax
§ 323.612 Seizure and forfeiture of contraband tobacco products; appeal
§ 323.613 Exchanges of information with other governmental units
§ 323.615 Refund agreement with governing body of Indian reservation; appropriation for refunds
§ 323.618 Venue; department certificate as evidence
§ 323.619 Actions by Attorney General; limitation on actions; authority
§ 323.620 Remedies cumulative
§ 323.623 Appeals
§ 323.625 Disposition of moneys other than inhalant delivery system revenues
§ 323.627 Disposition of proceeds of tax imposed on inhalant delivery systems
§ 323.630 Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination
§ 323.632 Offense of unlawful distribution of tobacco products; forfeiture
§ 323.635 Penalties in ORS 323.630 and 323.632 additional to other penalties
§ 323.640 Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco
§ 323.645 Short title

Terms Used In Oregon Statutes > Chapter 323 > Tobacco Products Tax

  • Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Conviction: A judgement of guilt against a criminal defendant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Sentencing guidelines: A set of rules and principles established by the United States Sentencing Commission that trial judges use to determine the sentence for a convicted defendant. Source: U.S. Courts
  • State Treasury: includes those financial assets the lawful custody of which are vested in the State Treasurer and the office of the State Treasurer relating to the custody of those financial assets. See Oregon Statutes 174.100
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
  • Venue: The geographical location in which a case is tried.